... 2025 Emerald Publishing Limited Licensed re-use rights only Key audit matters Firm-specific information Audit risk ERC M41 M42 M48 National Natural Science Foundation of China 72372028 National Natural Science Foundation of China 72272037 All the authors...

... of CAM on managers’ disclosure decisions and helps to extend disclosure research on MD&A (Brown and Tucker, 2011 ; Brown and Knechel, 2016). Audit risk Critical accounting estimate Critical audit matter Financial information quality Tone consistency M41 M42 M48...

... standards D72 M42 M48 JEL Code D72 M42 M48 D72 M42 M48 Accounting standard setting involves a complex public consultation process in which stakeholders lobby for their positions (Sutton, 1984 ; Georgiou, 2004 , 2010). The Public Company Accounting Oversight Board (PCAOB...

... audit quality. Professional skepticism Cognitive dissonance Audit quality Professionally skeptical action (testing) Professionally skeptical judgment (risk assessment) Time pressure Audit risk assessment M41 M42 M48 M49 Two critical elements of Nelson’s (2009) auditor...

... governance mechanism for the management of eligible firms and auditors in a weak institutional environment. Foreign institutional shareholders may be superior to the domestic market forces and other corporate governance in the role of monitoring the management of eligible firms and auditors. G23 M42 M48...

... Publishing Limited Licensed re-use rights only Audit quality Audit independence Audit competence COVID-19 M42 M48 Michael Kend can be contacted at: michael.kend@rmit.edu.au 06 03 2022 01 07 2022 17 10 2022 04 11 2022 Finally, Okolie and Izedonmi...

... Audit fees Audit hours Mandatory audit firm rotation Audit quality M42 M48 This study examines whether the national level of auditor industry expertise is more dominant than the local level of expertise in Italy. Prior studies (Basioudis and Francis, 2007 ; Ferguson et al...

... likely to issue audits on ongoing operations. M41 M42 M48 Researchers have explored the influencing factors of auditor changes from the perspective of the characteristics of customers and auditors, such as litigation risk (Krishnan and Krishnan, 1997), audit risk (Ghosh and Tang, 2015...

... 01 2021 08 02 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Deloitte PCAOB Censure Audit committees G38 L51 M42 M48 M52 One area that may influence an audit committee’s short- versus long-term decision-making...

... Risk Management Consolidated Risk Management M41 M42 M48 According to agency theory, managers are expected to pursue their “own self-interest” even at the cost of shareholders (Al-Hadi et al., 2018). Consequently, different controlling mechanisms are formed, to build consensus...

... 2021 25 01 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Audit fees Corporate fraud Audit risk Audit effort Auditor turnover M42 M48 This study examines how auditors react to the revelation of corporate fraud. Fraud...

... Limited 2021 Emerald Publishing Limited Licensed re-use rights only Taiwan Audit quality Auditor selection Heckman model Individual audit partner Voluntary audit committees M41 M48 The audit committee is a subcommittee of the board of directors. The following matters...

... 2019 19 04 2020 24 06 2020 03 10 2020 18 12 2020 22 02 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Audit quality Audit reports Key audit matters Multi logics M42 M48 Recently, regulators...

... Azizkhani can be contacted at: masoud.azizkhani@utas.edu.au 19 12 2019 17 07 2020 23 09 2020 31 10 2020 Audit fees Audit reporting lag Auditor independence Mandatory audit partner rotation M42 M48 We examine how mandatory audit partner rotation (MPR...

...@feb.unair.ac.id 01 05 2019 18 12 2019 03 03 2020 26 03 2020 11 04 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Political connections Auditor choice Military connections The military reform M42 M48 P16...

... Agency conflicts Comment letters Regulatory review risk CEO ability Heuristic cues theory G32 M42 M48 In recent years, securities commissions periodically review corporate reporting and send comment letters to managers to enhance compliance with regulatory disclosures and reporting...